For purpose of reporting the top ten largest sources of payments to an incidental committee, pursuant to RCW 42.17A.235, a "payment" means any monetary transfers or in-kind value accepted by the incidental committee, regardless of the donative intent or benefit received by the person making the transfer.

A "nonprofit organization," as the term is used in the definition of incidental committee in RCW 42.17A.005, means an entity that meets one or more of the following criteria:

(1) An entity that is eligible for an exemption from income tax under section 501(c) of the federal Internal Revenue Code;

(2) An organization, association or corporation whose income is not paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state; or

(3) A limited partnership or limited liability company where an entity described in subsection (1) or (2) of this section is a general partner or managing member, respectively.

(1) The official form for providing the statement of organization by incidental committees is designated the incidental committee registration "C-1-IC."

(2) The official form for reporting top ten payments and expenditures by incidental committees as required under RCW 42.17A.240 is designated "C-8." Reports must be filed electronically where the commission has provided an electronic option.

(3) For purposes of reporting the sources of the top ten largest cumulative payments of ten thousand dollars or greater, and payments received by an incidental committee, as required under RCW 42.17A.240, the C-8 report must include:

(a) The top ten sources of payments within the current calendar year through the applicable reporting period, including any changes to the top ten sources from the previous reporting period; and

(b) The total cumulative payment value, within the current calendar year through the applicable reporting period, made from a person who is reported on the current report as a source of a top ten payment.

(4) An incidental committee may request a modification or suspension of reporting requirements in cases of manifestly unreasonable hardship pursuant to RCW 42.17A.120, as set forth in these rules under chapter 390-28 WAC.

(5) Each incidental committee is automatically dissolved at the end of the calendar year in which it was registered, or upon completion of all reporting requirements for that year, whichever is later. Dissolution does not absolve the nonprofit organization that registered as an incidental committee from responsibility for any obligations resulting from the finding before or after dissolution of a violation committed prior to dissolution.

All incidental committees required to file reports under chapter 42.17A RCW must file them electronically where the commission has provided an electronic option. The executive director may make exceptions on a case-by-case basis for an incidental committee that lacks the technological ability to file reports electronically. To the extent an electronic option is not provided, copies of this form are available on the PDC's web site, www.pdc.wa.gov, and at the PDC office, Olympia, Washington.